If property acquired by eminent domain does not have a separate valuation on the assessment roll, any party to the eminent domain proceeding may, at any time after the taxes on the property are subject to cancellation under Article 5 (commencing with Section 5081) of Chapter 4 of Part 9 of Division 1 of the Revenue and Taxation Code, apply to the tax collector for a separate valuation of the property in accordance with Article 3 (commencing with Section 2821) of Chapter 3 of Part 5 of Division 1 of the Revenue and Taxation Code notwithstanding any provision in that article to the contrary.
§ 1268.450.Separate Valuation of Property On Assessment Roll
Title 7. Eminent Domain Law · Chapter 11. Postjudgment Procedure · Article 5. Proration of Property Taxes · Enacted 1979 · no amendments on record · Last verified July 29, 2026
In one sentenceSection 1268.450 lets any party apply to the tax collector for a separate valuation of acquired property that lacks its own assessment on the roll, once the property's taxes become subject to cancellation, following the Revenue and Taxation Code's separate-valuation procedure despite any contrary provision there.
Full Text of § 1268.450
Plain-English Summary
Not every parcel taken by eminent domain has its own line on the assessment roll -- sometimes it's part of a larger assessed parcel, making it hard to figure out exactly how much tax liability belongs to the piece that was taken. This section gives the parties a way to fix that.
Once the taxes on the acquired property become subject to cancellation under the Revenue and Taxation Code's exemption-cancellation provisions, any party to the eminent domain proceeding can apply to the tax collector for a separate valuation of just the acquired property. That application follows the Revenue and Taxation Code's existing separate-valuation procedure, and the statute overrides anything in that procedure that would otherwise stand in the way.
Getting a separate valuation matters for the mechanics elsewhere in this article -- it's what lets the tax collector calculate, and later refund or collect, the right amount tied specifically to the property the agency acquired rather than the larger parcel it came from.
Frequently Asked Questions
What if the acquired property doesn't have its own separate assessment?
Any party to the proceeding may apply to the tax collector for a separate valuation once the property's taxes become subject to cancellation.
What procedure governs that separate-valuation application?
The procedure in Revenue and Taxation Code Article 3 (commencing with Section 2821), notwithstanding any contrary provision in that article.
Why does a separate valuation matter?
It allows the tax collector to calculate the tax liability, refund, or collection specific to the acquired property rather than the larger parcel that includes it.
Amendment History
Added by Stats. 1979, Ch. 31.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 29, 2026.
· Official source
Also known as: separate valuation condemned property californiatax roll assessment eminent domain parcel